India-Mauritius Amend Tax Treaty, Introduces PPT
India and Mauritius have amended the India-Mauritius Double Taxation Avoidance Agreement (DTAA) by way of protocol dated on March 07, 2024, to include a Principal Purpose Test (PPT) in the pact. The introduction of PPT aims to curtail tax evasion by ensuring that treaty benefits are granted only for transactions with a genuine purpose.  Background […]